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Registered number: 05531355
Orca Boat Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05531355
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,342,080 1,491,297
1,342,080 1,491,297
CURRENT ASSETS
Debtors 5 29,669 310,146
Cash at bank and in hand 77,218 64,583
106,887 374,729
Creditors: Amounts Falling Due Within One Year 6 (1,723,174 ) (1,916,282 )
NET CURRENT ASSETS (LIABILITIES) (1,616,287 ) (1,541,553 )
TOTAL ASSETS LESS CURRENT LIABILITIES (274,207 ) (50,256 )
NET LIABILITIES (274,207 ) (50,256 )
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (274,208 ) (50,257 )
SHAREHOLDERS' FUNDS (274,207) (50,256)
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Wood
Director
8 December 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Orca Boat Services Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 05531355 . The registered office is 86-90 Paul Street, London, EC2A 4NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery 10% Written down value, 33% straight line
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.5. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant and machinery
£
Cost
As at 1 April 2024 1,520,372
As at 31 March 2025 1,520,372
Depreciation
As at 1 April 2024 29,075
Provided during the period 149,217
As at 31 March 2025 178,292
Net Book Value
As at 31 March 2025 1,342,080
As at 1 April 2024 1,491,297
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 29,669 310,146
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 200 -
Other creditors 1,722,974 1,916,282
1,723,174 1,916,282
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